Essays about: "moossdorff"

Found 1 essay containing the word moossdorff.

  1. 1. Principle of Proportionality and the Prevention of Evasion, Avoidance or Abuse

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Bastiaan Arnold Moossdorff; [2011]
    Keywords : Principle of proportionality; abuse of law; taxation; anti-abuse; Commission s coordinated strategy to fight tax fraud; Law and Political Science;

    Abstract : VAT fraud exists in different forms, ranging from the black economy to internal fraud and carousel fraud if intra-Union transactions are involved. It effects the financial interest of both the Member State in question and the European Union within the meaning of Article 325 TFEU. READ MORE